Sunday 12 July 2020
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IAS 19 Employee Benefits with a guaranteed return on contributions or notional contributions [PDF]
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4A
IAS 19 Employee Benefits: Distinction of components—Employee benefit plans with a guaranteed return on contributions or notional contributions [PDF] IAS 19 Employee Benefits: Employee benefit plans with a guaranteed return on contributions or notional contributions [PDF]
2 to 2C
Agenda Paper 2-2C - IAS 19 Employee Benefits [Zip]
Employee benefit plans with a guaranteed return on contributions or notional contributions – Measurement
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Employee benefit plans with a guaranteed return on contributions or notional contributions
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Employee benefit plans with a guaranteed return on contributions or notional contributions–Cover note
Employee benefit plans with a guaranteed return on contributions or notional contributions–Measurement of plans
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IFRIC Draft Interpretation D9–Cover note
IFRIC Draft Interpretation D9–Outreach summary
IFRIC Draft Interpretation D9–Scope of a draft interpretation
Accounting for contribution-based promises
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IFRIC Draft Interpretation D9–Comment letter analysis
IFRIC Draft Interpretation D9–Discussion paper Preliminary Views on Amendments to IAS 19 Employee Benefits
IFRIC Draft Interpretation D9–Scope and measurement
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IFRIC Draft Interpretation D9
Chapter 7 of the Discussion paper Preliminary views on Amendments to IAS 19 Employee Benefits